{"id":210,"date":"2020-02-16T16:31:00","date_gmt":"2020-02-16T16:31:00","guid":{"rendered":"https:\/\/www.calc-avocat.com\/?p=210"},"modified":"2021-10-11T09:15:42","modified_gmt":"2021-10-11T09:15:42","slug":"loi-finances-2020-personnes-physiques","status":"publish","type":"post","link":"https:\/\/www.calc-avocat.com\/en\/loi-finances-2020-personnes-physiques\/","title":{"rendered":"Loi de finances 2020 : quelques mesures int\u00e9ressant les personnes physiques et questions diverses"},"content":{"rendered":"
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La loi de finances pour 2020 a \u00e9t\u00e9 publi\u00e9e au Journal Officiel du 28 d\u00e9cembre 2019. Comme d\u2019usage, elle comprend des mesures d\u2019importances diverses. On peut toutefois noter que pour les particuliers, le seuil de signification est n\u00e9cessairement plus bas que pour les entreprises. Bien entendu, la liste des mesures d\u00e9crites ci-apr\u00e8s n\u2019est pas exhaustive.<\/b><\/p>\n

R\u00e9sidence fiscale des dirigeants d\u2019entreprises <\/b><\/u><\/p>\n

La r\u00e9sidence fiscale des dirigeants d\u2019entreprises r\u00e9alisant en France un chiffre d\u2019affaires sup\u00e9rieur \u00e0 250 M\u20ac est pr\u00e9sum\u00e9e s\u2019y situer. Il leur sera toutefois possible de d\u00e9montrer que l\u2019exercice de leur mandat ne repr\u00e9sente pas leur activit\u00e9 principale, ou de se pr\u00e9valoir d\u2019une convention fiscale internationale pour obtenir une solution diff\u00e9rente. Cette mesure est susceptible d\u2019avoir un impact en mati\u00e8re d\u2019imp\u00f4t sur le revenu mais \u00e9galement en mati\u00e8re d\u2019Imp\u00f4t sur la fortune immobili\u00e8re, ainsi que de droits de succession et de donation. Elle emporte par ailleurs des effets r\u00e9troactifs puisqu\u2019elle s\u2019applique \u00e0 compter de l\u2019imposition des revenus de l\u2019ann\u00e9e 2019.<\/p>\n

D\u00e9claration des revenus des particuliers<\/b><\/u><\/p>\n

A compter de la prochaine campagne de d\u00e9claration, les particuliers n\u2019ayant apport\u00e9 aucune correction \u00e0 leur d\u00e9claration pr\u00e9remplie l\u2019ann\u00e9e pr\u00e9c\u00e9dente seront r\u00e9put\u00e9s avoir tacitement valid\u00e9 cette derni\u00e8re en l\u2019absence de rectification. La cons\u00e9quence principale de cette nouveaut\u00e9 est d\u2019\u00e9viter le risque de p\u00e9nalit\u00e9 aux d\u00e9clarants qui auraient simplement manqu\u00e9 le d\u00e9lai pour t\u00e9l\u00e9transmettre.<\/p>\n

Dons aux organismes de lutte contre la violence faite aux femmes<\/b><\/u><\/p>\n

Dans la continuit\u00e9 des engagements pris par le gouvernement \u00e0 l\u2019automne 2019, le dispositif de cr\u00e9dit d\u2019imp\u00f4t major\u00e9 pr\u00e9vu pour les dons aux organismes venant en aide aux personnes en difficult\u00e9 est \u00e9tendu aux dons aux associations qui exercent des actions concr\u00e8tes en faveurs des victimes de violences domestiques. Le montant de la r\u00e9duction d\u2019imp\u00f4t est ainsi port\u00e9 de 66 % \u00e0 75 %. Cette mesure ne s\u2019appliquera qu\u2019\u00e0 compter de l\u2019imposition des revenus de l\u2019ann\u00e9e 2020 et uniquement pour deux ans dans un premier temps.<\/p>\n

Indemnit\u00e9s de d\u00e9part en retraite et indemnit\u00e9 compensatrice de pr\u00e9avis : plus d\u2019\u00e9talement possible<\/b><\/u><\/p>\n

Les dispositifs visant \u00e0 permettre l\u2019\u00e9talement sur quatre ans (indemnit\u00e9 de d\u00e9part en retraite) ou sur la dur\u00e9e du pr\u00e9avis (deux ans par hypoth\u00e8se au maximum s\u2019agissant de l\u2019indemnit\u00e9 compensatrice de pr\u00e9avis) sont supprim\u00e9s. Le motif invoqu\u00e9, \u00e0 notre sens fallacieux, est la difficult\u00e9 d\u2019articulation de ces m\u00e9canismes avec le pr\u00e9l\u00e8vement \u00e0 la source. Cette mesure ne sera applicable qu\u2019aux indemnit\u00e9s per\u00e7ues \u00e0 compter du 1er janvier 2020, ce qui allait a priori de soi au regard de la motivation invoqu\u00e9e.<\/p>\n

Droit de partage sur les divorces<\/b><\/u><\/p>\n

Initialement envisag\u00e9e pour 2020, la r\u00e9duction du droit de partage sur les divorces est repouss\u00e9e \u00e0 2021, il passera alors \u00e0 1,8%, puis \u00e0 2022, date \u00e0 laquelle il sera finalement ramen\u00e9 \u00e0 1,1%.<\/p>\n

Indemnisation des lanceurs d\u2019alerte<\/b><\/u><\/p>\n

Le m\u00e9canisme d\u2019indemnisation des lanceurs d\u2019alerte, mis en place en 2016 pour une dur\u00e9e de deux ans et p\u00e9rennis\u00e9 en 2018, est \u00e9largi \u00e0 la TVA et \u00e0 toute fraude susceptible d\u2019\u00eatre sanctionn\u00e9e impliquant une insuffisance d\u2019imp\u00f4t d\u2019au moins 100 000 \u20ac et entra\u00eenant l\u2019application de p\u00e9nalit\u00e9s de 40 \u00e0 80%.<\/p>\n

Jeunes entreprises innovantes : prorogation du dispositif<\/b><\/u><\/p>\n

Ce r\u00e9gime favorable, qui consiste en une exon\u00e9ration totale puis partielle d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices et d\u2019imp\u00f4ts locaux, et qui vise les entreprises ayant engag\u00e9 des d\u00e9penses de recherche repr\u00e9sentant au moins 15% de ses charges, est prorog\u00e9 pour 3 ans.<\/p>\n

Contr\u00f4le fiscal : la loi de finances autorise sous conditions l\u2019utilisation des donn\u00e9es manifestement rendues publiques par les particuliers<\/b><\/u><\/p>\n

Dor\u00e9navant, l\u2019administration fiscale pourra exploiter de mani\u00e8re syst\u00e9matique les donn\u00e9es manifestement rendues publiques par les particuliers sur les sites internet des op\u00e9rateurs en ligne tels que Facebook, LinkedIn, ou le Boncoin \u00e0 titre d\u2019exemple. L\u2019objet principal affich\u00e9 de cette mesure est de rechercher les activit\u00e9s occultes, ou les domiciliations fiscales fictives. Le texte a \u00e9t\u00e9 partiellement censur\u00e9 par le Conseil Constitutionnel et son efficacit\u00e9 devra \u00eatre \u00e9valu\u00e9e \u00e0 l\u2019issue d\u2019une p\u00e9riode de trois ans.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

La loi de finances pour 2020 a \u00e9t\u00e9 publi\u00e9e au Journal Officiel du 28 d\u00e9cembre 2019. Comme d\u2019usage, elle comprend des mesures d\u2019importances diverses. On peut toutefois noter que pour les particuliers, le seuil de signification est n\u00e9cessairement plus bas que pour les entreprises. Bien entendu, la liste des mesures d\u00e9crites ci-apr\u00e8s n\u2019est pas exhaustive. […]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"on","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-210","post","type-post","status-publish","format-standard","hentry","category-uncategorized","entry"],"yoast_head":"\nLoi de finances 2020 : quelques mesures int\u00e9ressant les personnes physiques et questions diverses - 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